Casual taxable person and Non resident taxable person

As per GST Law, a casual Taxable Person has been defined in Section 2 (21) of GST Law. Casual Taxable Person under GST in India means a person who occasionally undertakes transactions in a taxable territory where he has no fixed place of business.

A non-resident taxable person comes to India occasionally and conduct business in India. A non-taxable person may not have fixed place of business in India.